2011 (3) TMI 745

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....from "Kartikeya & Associates" addressed to the Asstt. Registrar is seen on record. This letter says that the Proprietor cannot travel to Mumbai for executing Vakalatnama on account of his hospitalization/bed-rest. This letter is also accompanied by a few medical papers including a medical certificate dated 9-3-11 which states that Mr. Nazir Saya has been advised rest for 6 weeks with effect from 9-3-11. However, no advocate has turned up to file a Memo of Appearance for the party in terms of Rule 14 of the CESTAT (Procedure) Rules and present their case. The appeals and stay applications were filed on 14-10-2009. Ever since then, the party had been seeking adjournment of hearing. We are not impressed with the present request for adjournment....

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....f Rs. 1.83 crores on the Proprietor of the EOU under Sec. 112 of the Act. Interest on duty was also demanded under Sec. 28AB of the Act. A fine of Rs. 4,00,50,000/- was also imposed on the EOU in lieu of confiscation of the imported goods in question under Sec. 111(o) of the Act. 4. As rightly pointed out by the learned JCDR, the Development Commissioner himself had issued a show-cause notice dated 8-2-2005 to M/s. Galaxy Garments proposing penal action against them under Foreign Trade (Development & Regulation) Act and also proposing cancellation of Letter of Permission (LOP). In adjudication of that show-cause notice, the Development Commissioner passed Order-in-Original dated 27-1-06 - (a) holding that the EOU had indulged in fra....

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....factured out of the raw materials imported by them had been cleared to the said EOU by way of deemed exports. The forged character of such rewarehousing certificates was confirmed by the concerned Range Officer, who denied having issued such certificates. No evidence of receipt of the finished goods by M/s. Zandu Exports was available. It is also on record that the appellants claimed to have cleared finished goods to 6 buyers in the DTA, but 4 of these so-called buyers were found to be non-existent and the remaining 2 buyers denied having received any such goods. After taking these facts and circumstances into account, the Development Commissioner suo motu debonded the appellants' unit, cancelled their LOP and imposed a penalty on them. ....